On November 30^th, FRI Companys general ledger shows a checking account balance of $12,000. The companys cash receipts for the month which havent cleared the bank yet are $5,500 and checks written by the company this month which have not cleared the bank total $9,000.

While comparing the bank statement with the general ledger FRI determined the bank overstated a deposit the company made on November 28^th for $100. The bank statement also reported service fees of $50, interest FRI earned on their account of $10, and an automatic withdrawal of $450 for the phone bill. The bank statement also showed the bank had collected a $2,000 note receivable for FRI from a company executive. The company noted that one of the checks they wrote was incorrectly recorded in the general ledger, it was written for $600 but they had subtracted $660 from their cash account.

The bank statement reported the company checking account balance was $17,170 on November 30.

Answer the following based on performing a bank reconciliation for FRI Company.

1. How should the company treat the bank error? (add/sub from bank/general ledger)
2. How should the company treat the company error? (add/sub from bank/ general ledger)
3. What is the general ledger cash balance before reconciliation? $____
4. What is the bank statement balance before reconciliation? $_____
5. What is the general ledger balance after reconciliation? $_______